外文翻译---审计过程能改善资产管理绩效（节选）

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1、中文 3500 汉字， 2000 单词， 1.1万英文字符 出处： Visser J K, Mollentze J J. An Auditing Process to Improve Asset Management PerformanceM/ Engineering Asset Management. Springer London, 2006:64-71. 原文 : An Auditing Process To Improve Asset Management Performance JK Visser， JJ Mollentze An organisations maturity in

2、asset management practices and processes can be determined through the application of an asset management audit. The main objective of this study was to develop and validate an asset management auditing methodology. This methodology includes the development of a program for asset management improvem

3、ent and the application of program for asset management improvement and the application of business process re-engineering (BPR) as a tool to realise the improvement opportunities identified through the audit. The application of an asset management audit, according to the developed methodology, can

4、create a roadmap to Asset Management improvement. By optimising the asset management practices and processes, a positive contribution can be made to the profitability of any business enterprise. Background On Asset Management Asset Management (AM) as a concept evolved from maintenance management to

5、provide a more holistic approach to managing the total life of a physical asset. Asset management in organisations has become the focal point to improve and optimise the contribution of a physical asset to the overall success and profitability of the organisation. In order to achieve optimum return

6、on investment from a physical asset and maximise its contribution to the revenue or success of an organisation, the organisation needs to grow its maturity in asset management. This means that, taking into consideration the stages in an assets life cycle, maturity levels have to be defined. An assessment is needed to map the level of maturity of the organisations current practices and processes. The states that management audits provide a framework for organisations to systematically